欢迎扫描下方二维码关注： 为深入贯彻落实党中央、国务院关于深化税收征管改革的决策部署，加快推进智慧税务建设，"陕西税务"微信公众号全新推出 " 电税小 课堂 " 栏目。专栏聚焦纳税人日常办税痛点、难点，围绕全国统一规范电子税务局最新功能模块，逐项拆解高频涉税业务操作步骤、注意事 项，助力纳税人轻松实现"多跑网路、少走马路"，有效规避涉税风险，为企业长远稳定发展保驾护航。 今天 我们就来学习一下，如何在电子税务局办理 "消费税及附加税费的申报操作"？ 二、办理流程 即时办结。 三、功能路径 1. 【我要办税】—【税费申报及缴纳】— 【消费税及附加税（费）申报】—【消 费税及附加税费申报】。 2. 本期应申报提醒进入办税功能。 3. 通过【首页】搜索栏输入关键字查找出 的"消费税及附加税费申报"进入办税功 能。 四、操作步骤 01.登录新电子税务局后，点击【我要办 税】—【税费申报及缴纳】—【消费税及 附加税（费）申报】—【消费税及附加税 (费) 申报】功能菜单。 (费税及附加税 (费) 申报 当系统判断纳税人是具有【批发零售金银 首饰的消费税企业】标签的纳税人时，则 进入确认式页面，否则进入填表式页面： (1) ...

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau to facilitate tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common issues faced by taxpayers and aims to simplify the tax handling process through detailed explanations of electronic tax bureau functionalities [1]. Cross-Regional Migration Process - The article provides a step-by-step guide on how to apply for "Cross-Regional Migration" in the electronic tax bureau, detailing the necessary paths and operational steps for both non-market supervision and market supervision taxpayers [2][4][5]. Operational Steps for Non-Market Supervision Taxpayers - Taxpayers must log in to the electronic tax bureau, navigate to the cross-regional migration application, fill in required information, and complete real-name authentication via QR code or SMS verification [4][5]. Operational Steps for Market Supervision Taxpayers - Similar to non-market supervision taxpayers, market supervision taxpayers also need to log in, fill in migration details, and complete real-name authentication, with additional requirements for specific administrative divisions [5][6]. Submission and Review Process - After submitting the application, taxpayers will receive a confirmation message, and they can check the review status through the reminders or tax progress sections in the electronic tax bureau [5][6].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau [2]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common tax-related issues faced by taxpayers and aims to simplify the tax handling process, encouraging taxpayers to utilize online services more effectively [2]. Procedure for Dissolving Related Personnel Relationships - The article details the steps for taxpayers to dissolve their association with related personnel through the electronic tax bureau, including a five-working-day processing time [5]. - The process involves logging into the electronic tax bureau, completing real-person authentication, and selecting the reason for dissolution [6][7]. Required Documentation - Taxpayers must provide specific documentation based on the reason for dissolution, such as proof of resignation or police reports in cases of identity theft [6][8]. Important Notes - Taxpayers are responsible for the authenticity and legality of the submitted materials [9]. - The system will asynchronously dissolve relationships with derived entities once the main relationship is dissolved [9]. - Taxpayers can initiate disputes through the personal income tax app, which will trigger notifications regarding the dissolution of related personnel relationships [9].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau [1]. Group 1: Taxpayer Assistance - The new section focuses on helping taxpayers navigate high-frequency tax-related operations and avoid tax risks, thereby supporting the long-term stable development of enterprises [1]. - It provides detailed steps for taxpayers to collect information on key groups and self-employed veterans for entrepreneurship and employment through the electronic tax bureau [2][4]. Group 2: Operational Steps - Taxpayers can log into the electronic tax bureau, navigate to "I want to handle tax" → "Tax reduction" → "Key groups and self-employed veterans' entrepreneurship and employment information collection" to start the process [4]. - The system automatically displays previously collected information; if none exists, the result will indicate no prior collection [4]. - Taxpayers can add new information, edit existing data, or delete personnel information as needed, with confirmation prompts for each action [4].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points in daily tax handling and promoting the latest features of the national electronic tax bureau, facilitating easier tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common difficulties faced by taxpayers and aims to simplify the tax handling process through detailed guidance on electronic tax bureau functionalities [1]. Procedure for Filing Financial Accounting System and Software Record Report - The article outlines the steps for taxpayers to file the "Financial Accounting System and Software Record Report" through the electronic tax bureau, emphasizing the ease of access and efficiency of the process [2][4]. Functional Pathway - The process begins with navigating to the "Tax Handling" section, followed by selecting "Comprehensive Information Report" and then "System Information Report" to access the relevant filing function [4]. Steps for First-time Filers - For first-time filers, the system pre-fills certain information for confirmation, requiring taxpayers to complete and verify details related to their accounting system and software [5]. Steps for Non-first-time Filers - Non-first-time filers can modify existing records, ensuring that any changes to their accounting system or software are accurately reflected [6]. Submission of Materials - No additional materials are required for submission, streamlining the filing process for taxpayers [6]. Important Considerations - Taxpayers are responsible for the authenticity and legality of submitted materials and must update their records within 15 days of any changes to avoid tax risks [6]. Common Questions - The article addresses how the system differentiates between first-time and non-first-time filings, providing clarity on the filing process [7].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau to facilitate tax operations and mitigate tax risks for long-term business stability [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common issues faced by taxpayers and aims to simplify the tax reporting process through detailed guidance on electronic tax bureau functionalities [1]. How to Report Deposit Account Information - The article provides a step-by-step guide on how to handle the "Deposit Account Number Report" through the electronic tax bureau, emphasizing the ease of use and efficiency of the online system [2][4]. Function Pathway - The process begins with navigating to the "Tax Handling" section, followed by selecting "Comprehensive Information Report" and then "Deposit Account Number Report" [4]. Operational Steps - After logging in, users can add, modify, or cancel deposit account information. The steps include filling in bank account details and submitting the information, with confirmation prompts throughout the process [5][6][7]. Successful Submission and Further Actions - Upon successful submission, users receive a notification and can download the "Taxpayer Deposit Account Number Report" in PDF format. Options for further actions, such as signing a tripartite agreement, are also provided [5][6][8]. Modifications and Cancellations - The article outlines procedures for modifying existing account information, including the need to terminate any tripartite agreements before making changes. It also details the cancellation process for both signed and unsigned agreements [6][7][8].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, promoting the latest features of the national electronic tax bureau, and assisting taxpayers in efficiently managing their tax affairs while minimizing risks [1]. Summary by Relevant Sections Electronic Tax Bureau Functionality - The article provides a detailed guide on how to handle "Cross-Regional Tax Matters Feedback" through the electronic tax bureau, including specific steps for logging in and navigating the system [2][4]. - It outlines the login process for cross-regional tax matters, including selecting the appropriate business type and entering necessary identification information [4][5]. Operational Steps - After logging in, users can access the "Cross-Regional Tax Matters Feedback" interface, where they can select relevant tax matter management numbers and view associated contract details [5]. - The process includes querying prepayment tax information, selecting the relevant data, and submitting the feedback successfully, with confirmation provided upon completion [5][4]. Tax Policy and Benefits - The article mentions the VAT refund policy for general taxpayers engaged in resource recycling, effective from March 1, 2022, detailing the conditions under which taxpayers can apply for this policy [12]. - It specifies that taxpayers must meet certain criteria, including maintaining proper documentation and not being penalized for environmental or tax violations, to qualify for the VAT refund [16][18].

Core Viewpoint - The Chinese tax authority is enhancing tax declaration services through digital transformation, significantly improving the efficiency of tax filing and creating a fair tax business environment [1][2]. Group 1: Tax Filing Efficiency - The World Bank's latest business environment assessment indicates a substantial improvement in China's tax indicators, with the annual tax filing time for enterprises reduced by 78.2%, placing China among the top countries [1]. - From January to August 2025, the tax authority collected and processed 346,100 tax declaration-related requests, providing 62.37 million interactive services to taxpayers [1]. Group 2: Intelligent Services - The tax authority has launched a unified electronic tax bureau, enabling 90% of high-frequency tax-related tasks to be completed within 3 minutes [2]. - The implementation of automatic data extraction, tax calculation, and pre-filled declarations has led to 86 types of pre-filled tax services, with 70% of taxpayers only needing to confirm or correct minimal information, reducing average tax filing time by 20% compared to before the new electronic tax bureau [2]. - By August 2025, approximately 6,000 taxpayers from 53 group enterprises benefited from direct tax declaration services [2]. Group 3: Compliance and Quality Improvement - The tax authority has innovated real-time verification and intelligent self-check services to monitor and analyze taxpayers' declaration statuses, promptly alerting them to any errors [2]. - From January to August 2025, the tax authority conducted precise policy push notifications to 73.62 million taxpayers and provided compliance guidance to 1.0684 million taxpayers [2]. - The tax authority aims to continuously enhance tax filing services and promote compliance among enterprises, contributing to a market-oriented, law-based, and international business environment [2].

Core Viewpoint - The tax authority has significantly improved tax filing services through digital transformation, enhancing the efficiency of tax-related interactions and creating a fair tax business environment [1] Group 1: Tax Filing Services - In the first eight months of the year, the tax authority processed 346,100 tax-related requests and provided 62.37 million interactive services to taxpayers [1] - The tax authority has established a national tax service request information database to comprehensively collect tax filing requests [1] Group 2: Digital Transformation Initiatives - The tax authority has launched a unified new electronic tax bureau, achieving a 90% completion rate for high-frequency tax services within 3 minutes [1] - 86 types of tax services can now be pre-filled, with 70% of taxpayers able to complete their tax filings with just one click or minimal corrections, resulting in a 20% reduction in average filing time compared to before the new electronic tax bureau was implemented [1] Group 3: Communication and Support - The tax authority is expanding regular communication channels with enterprises, enhancing online interaction services for simple queries and collaborative handling of complex issues [1] - Offline, the tax authority conducts "face-to-face" communication with enterprises, providing targeted tax guidance to efficiently resolve tax-related requests [1] Group 4: Future Plans - The tax authority aims to continue advancing smart tax initiatives, optimizing tax filing services, and improving compliance levels among enterprises to foster a market-oriented, law-based, and international business environment [1]

Group 1 - The core viewpoint of the article highlights the continuous optimization of tax declaration processes in China, enhancing the convenience for enterprises in tax matters [1][2] - The World Bank's latest business environment assessment indicates significant improvements in China's tax indicators, with the annual tax filing time for enterprises reduced by 78.2% compared to the previous evaluation [1] - The launch of a nationwide electronic tax bureau allows 90% of high-frequency tax-related transactions to be completed within 3 minutes [1] Group 2 - From January to August this year, tax authorities have conducted precise policy push notifications to 73.6178 million taxpayers and provided 1.78 billion pieces of information [1] - The tax authorities have established a national tax service demand information database to collect and respond to tax declaration-related requests, processing 346,100 such requests this year [1] - A total of 62.37 million interactions have been provided to taxpayers by tax authorities, indicating a strong focus on taxpayer engagement and support [1]